减除成本 meaning in English
deductible costs
Examples
- Article 4 for enterprises with foreign investment or organizations or sites dealing in production or business operation set up within the territory of china by foreign enterprises , their taxable income amount shall be the remaining amount by deducting the costs , expenses and losses from their gross income in one tax year
第四条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。 - " foreign enterprises " mean foreign companies , enterprises and other economic organizations which have establishments or places in china and engage in production or business operations , and which , though without establishments or places in china , have income from sources within china . the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment . any foreign enterprise which has no establishment or place in china but derives profit , interest , rental , royalty and other income from sources in china , or though it has an establishment or a place in china , the said income is not effectively connected with such establishment or place , shall pay an income tax of ten percent on such income
外国企业所得税包括两种情况:一类是指在中国境内设立机构、场所,从事生产、经营的外国公司、企业和其他经济组织,就其取得的来源于中国境内的经营所得和与机构场所有实际联系的其他所得按收入减除成本、费用及损失后的余额,即应纳税所得额征收33 %的企业所得税;另一类是指在中国境内没有设立机构、场所的外国公司、企业和其他经济组织,就其来源于中国境内的利润、利息、租金、特许权使用费和其他所得,或虽设有机构、场所,但上述所得与其机构、场所没有实际联系的,就全部所得不扣减费用征收10 %的预提所得税。